Fabio
102 lines
5.5 KiB
Markdown
102 lines
5.5 KiB
Markdown
---
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type: "Bill"
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title: "Charitable Organization State Sales & Use Tax"
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description: "Under existing law, charitable organizations are exempt from state sales and use tax. The definition of charitable organization for purposes of state sales and use tax includes criteria that mirror the federal definition of a 501(c)(3) organization. The act requires the department of revenue to presume that an organization that presents the department with a 501(c)(3) determination letter from the internal revenue service is a charitable organization for purposes of state sales and use tax.(Note: This summary applies to this bill as enacted.)"
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jurisdiction: "us/states/co"
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legislature: "Colorado General Assembly"
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session: "2026A"
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identifier: "SB 9"
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citation: "Colorado SB 9 (2026A)"
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classification: ["bill"]
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subjects: ["Fiscal Policy & Taxes"]
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status: "enacted"
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primary_sponsors: ["C. Kipp", "J. McCluskie", "M. Snyder", "R. Stewart", "W. Lindstedt"]
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version_count: 7
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action_count: 16
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vote_count: 6
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first_action: "2026-01-14"
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last_action: "2026-04-20"
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source: "openstates"
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source_identifier: "ocd-bill/b291eb5a-e17a-44b4-be3a-8e97bd8bd6b6"
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source_url: "https://leg.colorado.gov/bills/SB26-009"
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source_hash: "0696f66358bf8514acc9d14d6e288f150c0f8ee5e1339dfc872eaa552fa2c4c0"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-co"]
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---
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# Colorado SB 9 (2026A) — Charitable Organization State Sales & Use Tax
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Under existing law, charitable organizations are exempt from state sales and use tax. The definition of charitable organization for purposes of state sales and use tax includes criteria that mirror the federal definition of a 501(c)(3) organization. The act requires the department of revenue to presume that an organization that presents the department with a 501(c)(3) determination letter from the internal revenue service is a charitable organization for purposes of state sales and use tax.(Note: This summary applies to this bill as enacted.)
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Introduced** (filed) — [source](https://leg.colorado.gov/bill_files/110705/download)
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2. **Engrossed** (committee substitute) — [source](https://leg.colorado.gov/bill_files/111587/download)
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3. **Final Act** (committee substitute) — [source](https://leg.colorado.gov/bill_files/114185/download)
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4. **Reengrossed** (committee substitute) — [source](https://leg.colorado.gov/bill_files/111640/download)
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5. **Rerevised** (committee substitute) — [source](https://leg.colorado.gov/bill_files/113981/download)
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6. **Revised** (committee substitute) — [source](https://leg.colorado.gov/bill_files/113899/download)
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7. **Signed Act** (committee substitute) — [source](https://leg.colorado.gov/bill_files/114950/download)
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## Votes
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- Refer Senate Bill 26-009 to the Committee of the Whole. — **pass** (pass) · upper
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- BILL — **pass** (pass) · lower
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- REPASS — **pass** (pass) · lower
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- Refer Senate Bill 26-009, as amended, to the Committee of the Whole. — **pass** (pass) · upper
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- Adopt amendment L.001 — **pass** (pass) · upper
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- CONCUR — **pass** (pass) · lower
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## Sponsors
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- C. Kipp — primary (person)
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- J. McCluskie — primary (person)
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- M. Snyder — primary (person)
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- R. Stewart — primary (person)
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- W. Lindstedt — primary (person)
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- C. Clifford — cosponsor (person)
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- C. Kolker — cosponsor (person)
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- D. Roberts — cosponsor (person)
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- I. Jodeh — cosponsor (person)
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- J. Amabile — cosponsor (person)
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- J. Coleman — cosponsor (person)
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- J. Gonzales — cosponsor (person)
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- J. Marchman — cosponsor (person)
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- K. Nguyen — cosponsor (person)
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- K. Wallace — cosponsor (person)
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- L. Cutter — cosponsor (person)
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- M. Duran — cosponsor (person)
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- M. Rutinel — cosponsor (person)
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- M. Weissman — cosponsor (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2026-04-20** Governor Signed `executive-signature`
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- **2026-04-08** Sent to the Governor `executive-receipt`
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- **2026-04-07** Signed by the Speaker of the House `passage`
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- **2026-04-07** Signed by the President of the Senate `passage`
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- **2026-04-06** Senate Considered House Amendments - Result was to Concur - Repass
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- **2026-04-02** House Third Reading Passed - No Amendments `passage, reading-3`
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- **2026-04-01** House Third Reading Laid Over Daily - No Amendments
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- **2026-03-31** House Second Reading Special Order - Passed with Amendments - Committee, Floor
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- **2026-03-10** House Second Reading Laid Over Daily - No Amendments
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- **2026-03-05** House Committee on Finance Refer Amended to House Committee of the Whole `committee-passage, referral-committee`
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- **2026-02-11** Introduced In House - Assigned to Finance `introduction`
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- **2026-02-10** Senate Third Reading Passed - No Amendments `passage, reading-3`
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- **2026-02-09** Senate Second Reading Passed - No Amendments `reading-2`
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- **2026-02-06** Senate Second Reading Laid Over to 02/09/2026 - No Amendments
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- **2026-02-03** Senate Committee on Finance Refer Unamended to Senate Committee of the Whole `committee-passage, referral-committee`
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- **2026-01-14** Introduced In Senate - Assigned to Finance `introduction`
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/b291eb5a-e17a-44b4-be3a-8e97bd8bd6b6`. Confidence: reported (aggregated from official Colorado legislature records).
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